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MEDIUM
FISCAL

Loss not deductible if credit not judicially uncollectable

V1134-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1134-25
Published
27 Jun 2025

Summary

The consultant asks whether a loss from fraud can be included in IRPF after one year of a penal process. The DGT responds that it is not possible because the credit right is neither judicially uncollectable nor meets the criteria for temporary imputation.

In 6 key points

Lifecycle

2025-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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